https://www.taxtmi.com/caselaws?id=365379 The Tribunal upheld the disallowance of deduction under section 36(1)(va) towards Provident Fund and Employees State Insurance, citing that the due date for depositing the sum deducted from employees' salary is as per the relevant Act, not the Income Tax Act. However, the Tribunal allowed the deduction of legal expenses paid, determining them to be compensatory in nature rather than penal. As a result, the Tribunal partially allowed the assessee's appeal, with the decision announced on 13th August 2018. en-us Mon, 13 Aug 2018 00:00:00 +0530 Thu, 16 Aug 2018 07:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365379 The Tribunal upheld the disallowance of deduction under section 36(1)(va) towards Provident Fund and Employees State Insurance, citing that the due date for depositing the sum deducted from employees' salary is as per the relevant Act, not the Income Tax Act. However, the Tribunal allowed the deduction of legal expenses paid, determining them to be compensatory in nature rather than penal. As a result, the Tribunal partially allowed the assessee's appeal, with the decision announced on 13th August 2018. Case-Laws Income Tax Mon, 13 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365379